1. (a) A person who knowingly or intentionally:

   1. (1) makes a material, false statement, or omits a material entry, in a document filed or required to be filed under this chapter, with the intent to deceive the recipient of the document; or

   2. (2) fails to file a document required to be filed under this chapter;

      commits a Class A misdemeanor, except as otherwise provided in this section.

2. (b) The offense described in subsection (a) is a Level 6 felony if one

   1. (1) or more of the following apply:

   2. (1) The offense is committed not later than seven (7) years from the date the person:

      1. (A) was convicted of a prior unrelated offense under this chapter or under IC 35-43 ; or

      2. (B) was released from a term of incarceration, probation, or parole (whichever occurred last) imposed for a prior unrelated conviction for an offense under this chapter or under IC 35-43 ;

         whichever occurred last.

   3. (2) The amount of money or property involved is at least seven hundred fifty dollars ($750) but less than fifty thousand dollars ($50,000).

   4. (3) The victim is:

      1. (A) an endangered adult (as defined in IC 12-10-3-2 (a)); or
      2. (B) less than eighteen (18) years of age.

   5. (4) The offense is committed by a person who is confined in:

      1. (A) the department of correction;
      2. (B) a county jail; or
      3. (C) a secure juvenile facility.

3. (c) The offense described in subsection (a) is a Level 5 felony if one

   1. (1) or more of the following apply:
   2. (1) The amount of money or property involved is at least fifty thousand dollars ($50,000).

   3. (2) The amount of money or property involved is at least seven hundred fifty dollars ($750) and the victim is:

      1. (A) an endangered adult (as defined in IC 12-10-3-2 (a)); or
      2. (B) less than eighteen (18) years of age.

As added by P.L.198-2023, SEC.4.